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VAT visits
VAT visits
Responding to a written question, Paul Boateng said that it was not the policy for a trader to receive a visit from Customs within the first three years of registering for VAT. He said that all such businesses were offered a 'programme of learning for VAT' which included videos, seminars, meetings and visits. Customs were also planning to contact newly registered businesses by telephone 'to offer support for them to meet their legal obligations'. Businesses could also contact the National Advisory Service.
(Source: Hansard, 8 January 2002, Vol 377, No 77, col 791W.)
Tax fraud
The Chancellor was asked how many investigations for tax fraud had been carried out since 1997. Andrew Smith said that the Revenue carried out 'inquiries, as opposed to investigations, into tax returns as part of its work in tackling non-compliance'. He said that there was initially no assumption of fraud or negligence, and that while most inquiries were 'undertaken on the basis of a perceived compliance risk', this was not always true. A successful inquiry was one that was 'carried out thoroughly and in accordance with appropriate codes of practice'.
(Source: Hansard, 9 January 2002, Vol 377, No 77, cols 888 to 889W.)
